The Ministry of Finance prepared the assumptions to the project of changes in the legislation on income taxes. The Ministry’s project adjusts the regulations of the Polish law to the law of EU – in particular within the scope of equal treatment of Polish and foreign entities.
As far as the income tax for legal entities is concerned, the amendment stipulates exemptions with regard to foreign investment funds and license receivables. The changes also pertain to the obligations within the scope of tax documentation with regard to foreign institutions, share exchange transaction as well as organized parts of enterprises.
As to taxation of shareholders in companies under the civil law and one-person companies, the project stipulates that it will be possible to count the income obtained during liquidation or at the withdrawal from the company as cash capital and as such burdened with a tax in the amount of 19%.
The assumptions to the draft amendment have been passed for consideration of the ministries.

Contact person: Małgorzata Lewandowska, mlw@pnplaw.pl